Director-shareholder (DGA)

Taking money out of your Dutch BV in 2026: six ways compared

Updated: 6 October 2026 Holdwise editorial team dga dividend director loan

A Dutch BV (besloten vennootschap, the Dutch private limited company) offers six distinct ways to bring value into private hands. Each has a different rate and different timing, and each matches differently into an overall plan. Combining them well means you decide when tax is due, and at which rate. At Holdwise, we updated this answer on 2 July 2026 and change it when the rules change.

You can take money out of a BV in six ways. These are salary, dividends, a loan from the BV, repayment of capital or share premium, arm’s-length payments such as rent or interest, and pension contributions. Each way has its own rates and limits in 2026. The best mix depends on your profit, your private cash needs and your time horizon.

Option 1: Salary, at the standard level or lower

Every director-shareholder must take a customary wage of €58,000 in 2026. It is taxed in box 1, plus the income-dependent healthcare contribution. The customary wage may be lower while a new BV still has too little money to pay the full amount, or when ongoing losses put the company at risk. A prior consultation with the Dutch tax authority gives certainty in advance. The difference then stays in the company at 19% corporate tax. You cover your private needs through option 3. At a salary of €36,000, compared with €58,000, you keep about €7,100 a year more. After a later dividend, about €2,800 of that remains. Calculate it with your own figures.

Option 2: Dividends, plan around the first bracket

Dividends are taxed in box 2 at 24.5% up to €68,843 per person and 31% above that. With a tax partner, the first bracket is twice as high, at €137,686. If you spread larger distributions over several years or between partners, you can keep every euro in the lower bracket.

Option 3: Borrowing from your own BV, up to €500,000

You may borrow up to €500,000 from your own company at an arm’s-length interest rate. Loans for your own home are excluded from this limit. As long as you stay below the threshold, you pay zero personal tax. Your capital remains invested in the BV at corporate tax rates, and you still have private money to spend.

Option 4: Repaying capital or share premium

The BV can repay paid-in capital and share premium to you tax-free, if the formal notarial process is followed. This is relevant after a large contribution at incorporation or after an earlier restructuring.

Option 5: Arm’s-length fees, rent and interest

You can rent out property you own privately to your BV, or lend private money to it. For the company, the rent or interest is a deductible cost. For you personally, it is box 1 income under the Dutch asset-provision rules, with a 12% exemption.

Option 6: Pension and annuities

With annuity contributions, you transfer income to later years. After state pension age, that income is usually taxed at lower rates. You pay less tax now and pay the rest later, at a lower rate.

The best order in most cases

First, set the salary at the right level. Then cover your private needs by borrowing from the BV. Keep dividends within the first bracket, per person and per year. Use capital repayment if you paid in capital or share premium earlier. The money that stays in the BV is taxed at 19% company tax on the first €200,000 of profit (25.8% above), and you can invest it further. See also investing through your Dutch BV.

The best mix for you depends on five numbers: profit, salary, private needs, capital and time horizon. We can prepare a personal calculation with a plan for each step. You can talk to an advisor about this.

A Dutch BV with staff or a director on the payroll has to file every month. We do the payslips, the payroll tax return and the yearly forms. See payroll and administration for a Dutch BV.

In the Netherlands, a family office has three parts: a holding company, a foundation that issues depositary receipts (STAK) and a foundation for giving. Families organise the decisions in three ways. Read more on a family office in the Netherlands.

Frequently asked questions

How much can I borrow from my own Dutch BV in 2026? +

Up to €500,000 free of box 2 tax, excluding owner-occupied home loans, at an arm’s-length rate under a written agreement. Amounts above the threshold are taxed as deemed dividends.

What is the cheapest way to extract money from a BV? +

Repayment of paid-in capital or share premium is tax-free. For this, you must have paid in capital or share premium earlier, and you must follow the formal notarial process. Otherwise, dividends within the 24.5% first bracket are usually the cheapest option, spread over partners and years.

Does the 30% ruling affect these options? +

Only the salary option. Under the ruling, part of your customary wage is tax-free in box 1. The normal rules apply to dividends, loans and capital repayments.

Sources Belastingdienst · KVK · wetten.overheid.nl Last updated: 6 October 2026